Other human health activities

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under Ministerial Decision No. 229 of 2025, health services are generally categorized as Excluded Activities to prevent tax base erosion from mainland-facing B2C services. Forensic audit focuses on the 'Natural Person' test; if the end-user is an individual, the income is disqualified from the 0% regime regardless of the Free Zone status.

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Legal Reference

Article 3, Clause 1(i) of Ministerial Decision No. 229 of 2025

Audit Red Flag

Reclassifying clinical diagnostic services or physiotherapy as 'Technical Consulting' to exploit the 0% Qualifying Income rate.

31 licensable activities under this classification

Acupuncture CenterExternal approval required

Air Ambulance ServicesExternal approval required

Audiology & Speech CenterExternal approval required

Ayurvedic CenterExternal approval required

Blood Bank Service CenterExternal approval required

Childbirth Support Services (Doula)External approval required

Chiropractic CenterExternal approval required

Which UAE zones permit this activity?

Scout checks the current permission status for this activity across every UAE zone against your specific structure.

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